Strikers Alan Gow and Eliot Richards have swapped clubs on loan for the rest of the season.
Gow, who has scored seven goals for Exeter City in this campaign, heads to Bristol Rovers, while the Pirates forward, who has netted five times this season, goes in the opposite direction.
Grecians manager Paul Tisdale told Sky Sports News: "Based on the current economic climate, the club is working hard to create funds to maintain the stability of Exeter City, and the board and I have collaborated to help save money by allowing Alan to join Bristol Rovers for the remainder of the season and that is the primary motivation behind the deal.
"As part of the arrangement, we have also had the opportunity to bring in another promising young player into our group with a view to the long-term, which fits in seamlessly with our model of developing young players.
"So we wish Alan all the best for his time with Bristol Rovers and we are looking forward to working with Eliot."
Both players will be eligible to play for their new teams tomorrow.